30000

Study of accounting for use by management in planning and control. Includes product costing techniques, comprehensive budgeting procedures,inventory planning control and valuation. Prerequisites: ACC 20464 Financing and Investing Activities or concurrently with consent of advisor.

Evaluation of financial performance for managerial planning and forecasting. Covers cost-volume profit analysis, break-even analysis, return on investment and responsibility reporting.  Prerequisite: ACC 20364 Accounting for Business Operations.

Course provides overview of the development, implementation, and evolution of accounting information systems (AIS). Topics include the impact of technology, control issues, and behavioral aspects of the AIS process. The relationship between the AIS and the internal and external information flows that facilitate resource allocation decisions is emphasized. In addition to AIS auditability concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options are examined.  Prerequisite:  ACC 20464 Financing and Investing Activities.

Transition course from introductory level accounting. In-depth study and evaluation of financial accounting theory, concepts and analysis and their correlation with FASB statements. Prerequisite ACC 20464 Financing and Investing Activities.

Emphasis on accounting theory and concepts as they apply to financial accounting. Special accounting problems peculiar to corporations, specifically stockholder's equity and long term debt and disclosure requirements. Statement of Changes in Financial Position revisited. Objectives and procedures of financial analysis discussed. Prerequisite: ACC 33164 Intermediate Accounting I.

Basic U.S. federal tax law as it relates to an individual's income. Procedures, reports and requirements of U.S. federal income tax law for individuals and the general types of income and deductions. Introduces partnership and corporation income tax law and procedures.  Prerequisite:  ACC 20464 Financing and Investing Activities.